https://www.taxtmi.com/caselaws?id=370408 The Tribunal upheld the Commissioner (Appeals) decisions, dismissing the Department's appeal in its entirety. The demand for service tax on Health and Fitness Services was set aside due to the nature of therapeutic massages falling outside the scope of service tax. The demand for Mandap Keeper Services was limited to one year, considering the respondent's registration history. Penalties were deemed inapplicable due to no suppression of facts. The Tribunal affirmed the decisions on service tax demand, time-bar limitations, and penalties, ultimately ruling in favor of the respondent. en-us Thu, 11 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370408 The Tribunal upheld the Commissioner (Appeals) decisions, dismissing the Department's appeal in its entirety. The demand for service tax on Health and Fitness Services was set aside due to the nature of therapeutic massages falling outside the scope of service tax. The demand for Mandap Keeper Services was limited to one year, considering the respondent's registration history. Penalties were deemed inapplicable due to no suppression of facts. The Tribunal affirmed the decisions on service tax demand, time-bar limitations, and penalties, ultimately ruling in favor of the respondent. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370408